Guidelines on Corporate Governance for SMEs in Hong Kong

Issuer name

Hong Kong Institute of Directors

More information

It also contains mandated disclosure requirements on the remuneration of individual directors and the CEO if he / she is not a director (Section 17.2). The New Companies Ordinance contains provisions to allow certain types of SMEs (size in terms of revenues, assets, employee numbers) to take advantage of simplified accounting and reporting.

Reporting resources

True

Organizations covered by the instrument

Small and Medium sized Enterprises (SMEs)

Target organization notes

All listed SMEs- defined as companies that employ fewer than 100 people in manufacturing and fewer than 50 in nonmanufacturing activity

Industry scope

All/none specified

Disclosure venue

annual report

ESG coverage- G (Governance)

All